CONTENTS

CHAPTER-I

Organisation-Railway Workshops or Production Units

The General Manager-101, Chief Mechanical Engineer-102, Chief Electrical Engineer-103, Chief Workshop Engineer-104-105, Other Mechanical Engineers-106, Mechanical Workshops-107, The Production Engineer-108-110, Planning and Production Control-111, Personnel Officer-112, Chemist and Metallurgist-113, Shop Superintendent- 114, Electrical Engineers in the Mechanical Workshops-115, Workshop Accounts Officer-116, Stores Organisation-117, Departmentalisation of Workshops-118-120, Classification of Staff in Workshops -121, Sanctioned Strength of Staff-122-125.

CHAPTER-II

Attendance in Workshops

Hours of Work-201, Weekly Hours-202, Weekly Holidays-203-204, Daily Hours-205, Intervals for rest-206, Spread Over-207-208, Working Hours- 209. Time Office-210, Opening and Closing of Workshop Gates-211-212, Late Attendance-213-214, Work During Meal Hour and on Sundays-215, Attendance of Supervisory Staff-216, Working Hours of Shop Clerks-217, Workmen's Ticket Number- 218-219, Workmen's Attendance--Gate Attendance Card-220-221, IN and OUT Racks-222, Punching Out-223, Supervision of Punching-224, Locking up of "IN" and "OUT" Racks-225, Register of Absentees-226-227-228-229, Leaving Shops during N Working Hours-230, Duty Certificate-231, Gate .Pass for Private Purposes-232-236, Night Shift- 237, Overtime Requisition-238-240, Overtime Register-241, Overtime Allowance-242-243, Material Gate Passes--244-245, Muster Rolls cum Labour Pay Sheets-246-248, Deductions for Absence-249, Chart of Labour Changes-250, Extract Pay Sheet- 251, Intershop Transfers-252, Staff Registers-253.

CHAPTER-III

Payment to Workshop Labour

Procedure-301, Programme of Payment-3O2t Obtaining Cash-303-304, Selection of Payment Clerks-305, Receipt of Money by the Payment Clerks-306, Boxing of Wages-307-312, Disposal of amounts left after filling in Pay Envelopes-313, Pay Slips-314, Pay Tickets-315-316, Manner of Payment of Wages- 317-321, Shortages or Excesses-312, Surprise Check- 323, Unpaid Wages-324-326, Preparation of Unpaid Wages Lists by Accounts Office Payment Clerks- 327, Clearance Certificate--328, Duties of the Payment Supervisor-329-331, Payment Report-332, Payment of Unpaid Amounts-333.

CHAPTER-IV

Payment by Results (Incentive Bonus Scheme)

Introduction-401-402, Timing of Operations-403, Time Study-404, Synthetic Times--405, Rating-406, Normalising-407, Additional Allowances-408, Allowed Time-409, Preparational Time-410, Extra Time-411. Time Taken-412, Out Turn -413, Time Saved Time Lost-414, Ceiling Limit on Profits-415, Material Scrap-4165 Incentive Bonus Rates-417, Guaranteed Basic Wages-418, Abnormal Profits- 419. Losses-420. Incentive Bonus to Essential Indirect Workers and Supervisors-421, Payment of Incentive Bonus-422, Deduction from Supervisors for Idle Time-'123, Incentive to Staff in the Service Shops-424, Workers Booked on Incentive and Day Work Systems-425, Overtime Working in Incentive Sections-426, Incentive Bonus to Fettlers in Foundries-427, Apprentices-428, Idle Time-429, Allocation of Bonus-430, Introduction of Incentive Scheme-431, Extension Contraction Proposals-432, Checking of Job Cards-433.

CHAPTER-V

Time Records and Allocation of Iabour 

Records of Allocation-501, Chargemen's Time Book-502, Time Sheet-503-504, Reconciliation of Time Worked-505, Job Card-506, Job Card for Squad Work-507, Squad Summary Card-508. Idle Time Card-509.Overtime and Night Shift Working-510, Monthly Time Sheet of Indirect Labour-511, Monthly Statement of L.A.P., L.H.A.P., Paid Holidays etc..-512. Proceeding Time Card-513, Incentive Bonus Allocation Statement-514, Suspended Job-515. Resumption of Suspended Job-516, Entrusting Job-in-Progress to another Operator--517, Reconciliation of Time Worked (use of Tally Sheets)-518, Register of Monthly Reconciliation-519, Average Labour Hourly Rates-520, Evaluation of Labour Hours-521, Labour Sub-Ledger-522-523, Register of Shops Labour Charges-524, Labour Schedule- 525-526, Policy Computerisation-527. Master Data- 528, Gate Attendance List-529, Printing of Pay Rolls-530, Inclusion of Incentive Bonus in the Pay Rolls-531, Mechanisation of Incentive Bonus Bills- 532, Major Outputs-533, Mechanisation of Labour Classification-534.

CHAPTER VI

MATERIALS

A-Allocation of the Cost of Materials

Procedure-601-602, Sources from which Materials are Obtained-603, Materials Received from Store Depots-604, Pairing of Issue Notes-605-606, Provisional Adjustment of Issue Notes- -607, Main Stores Sub-Ledger-608. Adjustment of Cost of Stores received from Depots -609, Stores Purchased Direct- 616, Stores Purchased Direct through the Indian Stores 616, Stores Purchased Direct through the Indian Stores Department-617-618, Stores Sub-Ledger for Credits -619, Stores Sub-Ledger for Out-turn of Process Shops-620-622. Stores Charges Write' Back Orders-623-624, Other Miscellaneous Charges-625, Miscellaneous Stores Sub-Ledger-626, Summary Sub-Ledger- 627-631.
B-Allocation of the Cost of Repairing Materials Procedure-632, Classification of Items sent to workshops for Repairs-633. Repair of Stock Item in Economic Batches--634-636, Repair of Non-Stock Items-637-638, Special Items sent for Repairs-639. Carriage and Wagon Wheels and Axles-640, Fixing of Average Repair Cost 641. Electric Cell-642

CHAPTER VII 

ON COSTS


Oncost-701, Proforma Oncost- 702-704. General Oncost-705. Shop Oncost-706, Standing Work Orders for General On cost- 707, Standing Work Orders for Shop Oncost-708, Central Power and Service Cost-709, Estimates of Oncost-710-712, Annual Shop Oncost Budget-713, Annual General Oncost Budget-714, Oncost Budget Summary- 715, Overcharges or Undercharges in Oncost Distribution -716, Annual Budget of Proforma Oncost-717, Supervision-718-720, Repairs-721, New Minor Works-772, Interest-723, Depreciation-724-725, Distribution of Proforma Oncost--726, Inclusion of Proforma Oncost in the Cost of Work-727-729, Form of Proforma Oncost Budget-730, Supplementary Instructions for Preparing the Proforma Oncost Budget-731.

CHAPTER-VIII

WORK-ORDERS

A-General

Shop Costs-801, Prime Cost-802, Workshop Costing-805, The Work Order System-804-806, Revenue standing Work Orders-807-808, Job Orders-809, Job Costing-810. Other Standing Work Orders-811, Standing Work Orders for Oncost-812, Standing Work Orders for Manufacture-813, Grouping Work Orders-814, Inter-departmental or Inter-divisional Work Orders-815, Standard System of Work-Order Numbering-816, Printed Lists of Work Order Numbers-817, Linking of Work Order Numbers-818, Numbering of Revenue Standing Work Orders-819-820, Numbering on Oncost Work Orders-821, Numbering of Sundry Work Orders-822, Numbering of Manufacturing and Capital Work Orders-823, Standing Work Orders for the Manufacture of Component Parts-824, Work Order -825, Work Order Register- 826, Lead Chart-827, Method of Posting the Load Chart and Allotment of Job to Machines-828-831, Points to be seen before issuing a Work Order-832-833, Advice of Completion-834, Monthly Statement of Work Orders Completed 835.

B--Standard System of Work Order Numbering

Shop Numbers -836, Classification and Numbering of Work Orders-837, Standing Work Orders for Locomotive Repairs-838, Work Order No. C-231, Periodical Overhauls-839. Work Order No. C-241, Intermediate Overhauls-840, Work Order No. C-251-Special Overhauls-841. Work Order No. C- -271-Superheater and other Conversions -842. Work Order No. C 26 l-Other Repairs-843, Work Order No.
C-272-Trials and Experiments-844, Work Order No. C 274-Overcharges & Manufacture and Repairs -846-847, Repairs to and Maintenance of Plant, Machinery and Tools-845, Repairs to and Maintenance and Working Cost of Service Motor Cars (Rail Road and Trollies)-849, Repairs to Furniture and Office Equipment-850, Job Cards-851, Sub-division of Standing Work Orders-852, Stores Manufacturing Orders-854, P. Orders-855, G-Orders-856, R-Orders-857, Oncost Work Orders-858, General Oncost-859, Shop Oncost-860, Standing Work Orders for Process Shops-861-862, Grouping-863- 864, Inter-departmental Work Orders-865, Capital and Depreciation Reserve Fund Work Orders-866, Carriage and Wagon Workshops Standing Work Orders-867-869, Repairs to and Maintenance of Plant and Machinery-870, Overcharges and Undercharges-871, Capital and Depreciation Reserve Fund Work Orders-872.

C-Standard System of Work Orders Numbering under Computerised System

Computerised System of Numbering Work Orders-873-874.

D-Work Order System in Production Units

Work Orders-875, Production Work Orders-876, Non-Production Work Orders-877, Expense Numbers-878, Receipts Numbers-879, Standing Work Orders-880. Numbering of Work Orders-881, Special Work Orders--882.

CHAPTER-IX 

JOB COSTING

Object of Job Costing-901-902, Essential Features of Job Costing System-903, Stock Requisition on Work Shops-904, Planning-905. The Operation Code-907, Pattern Requisition-908, Pattern Alterations-909, Process Sheet-910-911, System of Work Orders-912, Revision of Control Work Order Series- 913, Recoupment of Stock-914, Issue of Production Documents-915, Route Card-916, Route Card (Replacement)-917, Job Card-918, Job Card (Replacement Work)-919, Squad Summary Card/Job Card for Squad Work-920, Material Requisition-921, Material Requisition (Replacement)- -924, Rectification and Replacement Work Order-925, Advise Note of Return Stores-926, Request for Investigation- 927, Reservation of Materials-928, Consumable Stores for Repairs to and Maintenance and other Stores for Foundaries-929, Ferrous and Non-Ferrous Castings Produced in Foundaries-930, Accountal of Non-Ferrous Borings-931, Collection of Expenses-932, Booking of Expenditure and Accountal of Credit- 933, Cost Sheet-934, Completion Certificate-935, Submission of Route Cards to the Job Costing Section-936, Record of Route Cards--937, Scrutiny of Route Cards and Cost Sheets-938, Collection of Cost in the Workshop General Register-939, Collection of Cost Under each Sub-Work Order on Cost Sheet- 940, Final Costing-941, Undercharge/Overcharge Manufacture-942, Reconciliation of Cost Sheet with Financial Accounts-943, Cost Cards-944-945, Issue Rate for Workshop Manufactured Items-946, Review of Unified Nomenclature List Rate for Workshop Manufactured Item-947, Revaluation of Balances-948.

CHAPTER-X

FOUNDRY ACCOUNT

Section-A Open Line Workshop Foundry Account

Job Costing in Process Shops-1001, The Iron Foundry-1002, Standing Work Order for Metal and Melting-1003-1004, Foundry on Cash Charges-1005, Defective Casting-1006-1007, Cost of Moulding, Cleaning and Dressing-1008, Special Steels-1009, Consumable Foundry Material-1010, Daily Log- 1011, Monthly Wastage Statement-1012, Monthly Out turn Statement-1013-1014, Overcharges and Undercharges-1015, Alternative System of Costing for the Iron Foundry-1016-1022, The Brass Foundry-1023-1024, The Smithy-1025-1027, Labour- 1028. Materials-1029, Shop Oncost with the Smith Shop-1030, Metal Losses-1031-1032, Wastage-1033, Defective Products-1034-1035, Spring Shop-1036-1039.

Section-B Foundry Accounts in Production Units

Procedure-1040, Standing Work Orders-1041, Charge Issue Slips-1042, Day Book-1043, Imprest Accounts of Virgin metal and other materials-1044, Imprest Account of Furnace Oil-1045, Wastage Statement- 1046, Out turn Statement-1047, Procedure of Pasting Out turn Statements-1048, Submission of Out Turn Statement to Account Office-1049, Certification of Weighment-1050, Procedure following in Accounts Office-1051, Reconciliation with Workshop General Registers-1052.

CHAPTER XI

SAW MILL ACCOUNTS 

A. limber Records
Procedure--1101. Stock of Timber and Scantlings 1102, Timber Ledgers and Registers 1103-1106, Timber Measurement Book -1105, Timber Consignment Register -1106, Log Register-1107-1108, Inspection of Timber-1109, Storage of Logs-1110, Number of Logs 1111, Log Stock Register-1112, Issue of Logs 1.113, Saw Mill Logs Drawn Register-1114, Monthly Tally of Logs-1115-1116, Custody of Scantlings and Machine Timber-1117-1118, Timber for Construction of Stock--1119, Surplus Saw Timber- 1120, Stacking of Scantlings-1121-1122, Monthly Stock taking-1123-1125, Saw Mill Yield and Wastage-1126, Machining Wastage-1127, Wood Seasonings-1128, Standing Work Order--1129-1131, Sawing Operation Expenses-1132-1133, Distribution of Operating Expenses-1134, Saw Mill Manufacture Account-1135, Fixation of Price of Scantlings-1136, Daily Report of Receipts-1137, Daily Reports of Issues-1138, Saw Mill Out turn Statement-1139, Timber Account-1140, Timber Priced Ledgers-1141-1144, Issues-.....1145-1146, Check of Wood Machine Shop Outturn Statements-1147-1148,. Check of Wood Machine Shop Out Turn Statement-1149, Test Check of Timber Ledgers and Registers-1150, Review of Rate of Out Turn-1151-1152, Survey of Timber- 1153-1156, Disposal of Saw Dust, Wood Chips and Shavings-1157-1158, Freight on Timber-1159, Incidental Charges-1160.

CHAPTER XII

Compilation of the Workshop Manufacture Suspense Account

Workshop General Register-1201, Check Sheet- 1202, Calculation of Oncost Charges-1203, Outturn Statement-1204-1213, Workshop Deposit Schedule- 1214, Workshop Account Current-1215-1216, Workshop Manufacture Suspense Account Journal Entries- 1217, Upto date Totaling of Workshop General Registers-1218, Review of Workshop General Registers- 1219, Irregular Booking of Charges-1220, Workshop Subsidiary Balance Register- 1221, Labour Book-1222, Reconciliation with the General Book- 1223, Review of Balance Under Workshop Manufacture Suspense Account-1224.

CHAPTER XIII

Railway Production Units

General-1301, Organisation -1302, System of Collection of Cost-1303, Work Orders -1304, Cost Classification-1305, Labour-1306, Material-1307, Repot-1312, Rough and Semi-Finished Stores-1313, Integrated System of Stores and Cost Accounting- 1310, Pairing of Issue Notes and Advice Noie of Returned Stores-1311, Finished Parts Stores Depot-1312, Rough and Semi-Finished Stores-1313, Categorisation of Items-1314, Accountal of Finished Parts Stores Vouchers-1315, Review and Revision of Rates for Shop Manufacture Items -4316, Overheads-1317, Factory Overhead-1318, Administrative Overheads-1319, Township Overheads--1320, Stores Overheads-1321, Allocation and Apportionment- 1322, Method of Working out Percentage for Overheads-1323, Review of Overheads-1324, Monthly Review--1325, Overcharges and Undercharges-1326, Job Costing- 1327, Booking of Expenditure-1328, Component Costing-1329, Submission of Route Card to Accounts Office-1330, Cost Statistics-1331, Foundry Accounts-1332, Assembly Costing-13.33, Collection of Cost Under Groups and Assemblies- 1334, Adjustment of Over and Under Charges-1335, Cost Statistics-1336, Batch Costing- 1337, Completion Certificates-133-8, Numberical-cum-Financial Tally-1339, Drawl Books-1340, Compilation of Cost-1341, Batch Cost Report-1342, Note on the Cost Report -1343, Proforma Charges-1344, Machine Printed Tabulations-1345, Managerial Control-1346, Managerial Statements-1347, Fixation
Review of Transfer Prices-1348, Development Suspense Account-1349, Adjustment of Cost Production 1350.

CHAPTER XIV

Estimates and Completion Reports 

A-ESTIMATES

Estimates- 1401, Forms of Estimates 1402, Estimates for Rolling Stock Addition-1403, Estimates for Workshop Machinery-1404, Schedules of Carriag Materials-1405-1406, Report accompanying the Estimates-1407, Estimates for Renewals and Replacements-1408-1410, Average Annual Cost of New Minor Works--1414, Revised Estimates-1415-1416, Estimates of Works for Other Government and Non Government Railways and Department and Ministries-1418, Charges for Preparation of Estimates-1419-1420, Interest- 1421-1423, Performa Oncost- 1424, Extent of Performa Oncost Leviable-1425, Waiving of Performa Oncost and Profit-1426-1427. Departmental Charges on a Reciprocal Basis-1428, Work Done Outside the Workshops-1429--1430. Sanction for Works to be executed in Workshops- -1431. Funds for Home Line Revenue Works--1432, Verification of Estimates-1433, Propriety of Expenditure- 1434, Incidence of Classification-1435-1436, Existence of Budget Provision-1437, Errors and Omission-1438, Competency of Sanction-1439, Subsidiary Points to be Checked-1440, Certificate of Accounts Verification-1441-1442, Estimates Register-1443, Sanction to Estimate-1444, Currency of Sanction--1445-1446, Incidence of Cost of Work Done For Other Departments/Ministries-1447-1466, Execution of Works-1467, Completion Reports- 1468-1470, Completion Report Register-1471-1474.

CHAPTER XV

 Railing Stock Programme

Procedure-1501-1503, Preparation of Draft Programme-1504, Reduction in the Authorised Rolling Stock-1505, Rolling Stock Additions-1506-1509, Justification for Additional Locomotives-1510, Renewal of Roiling Stock--1511, Itemised Rolling Stock Programme - 1511-1515, Justification for Additional Boiler- 1516, Justification for Additional Coaching Stock 1517-1518, Justification for Additional Goods Stock-1519, General Service Wagon -1520-1522, Justification for Additional Special Type Wagon- 1523, Itemised Rolling Stock Programme -1524-1529, Deferred Renewals Statements-1530, Replaced Stock Statements-153,1, Utilisation and Programme Statement of Locomotives-1532-1534, Locomotive Distribution by Kilometer-1535, Age Statements of Locomotives--1536, Programme of Coaching Stock.....-1537, Schedule of Coaching Stock Requirements-1538, Age Statements of Coaching Stock-1539, Statements of Inspection Carriage-1540, Utilisation Statements of Goods Stock-1541, Age Statements of Goods Stock -1542, Programme Statements of Locomotives-1543, Coaching Stock Programme Statements-1544, Goods Stock Programme Statements-1545, Progress Statement-1546, Budget Estimates-1549, Inventories- 1550, Revised and Budget Estimates of Manufacture Operations-1551-1553, Revised and Budget Estimates of Working Expenses-1554-1555, Final Reappropriation Statement-1556, Grant Register-1557, Final Reviews-1558